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Home / Simons-Taxes / Corporate tax / Part D1 Corporation tax generally / Division D1.6 Intangible fixed assets

Division D1.6 Intangible fixed assets

Corporate tax

Division D1.6 Intangible fixed assets

D1.601 Corporate intangible assets—overview
D1.601A Scope of corporate intangible asset regime
D1.601B Corporate intangible regime and related party transactions
D1.602 Corporate intangible regime—meaning of intangible fixed assets
D1.603 Corporate intangible regime—excluded assets
D1.608 Pre-FA 2002 intangible assets and transitional provisions
D1.610 Corporate intangible regime—accounting basis
D1.611 Accounting for intangibles by companies
D1.611A Market value rule for intangible assets transfers between related parties
D1.614 Corporate intangible regime—tax adjustments
D1.620 Corporate intangible regime—signpost summary for computational rules
D1.621 Intangible credits—receipts within profit and loss
D1.622 Intangible credits—revaluations
D1.624 Intangible credits—negative goodwill
D1.625 Intangible credits—reversal of previous accounting loss
D1.626 Intangible debits—expenditure written off as it is incurred
D1.627 Intangible debits—writing down on accounting basis
D1.628 Intangible debits—election for writing down at fixed rate
D1.629 Intangible debits—reversal of previous accounting gain
D1.629A Corporate intangible regime—debits in relation to goodwill and customer-related assets
D1.629B Goodwill and customer-related assets acquired or created on or after 1 April 2019
D1.629C Goodwill and customer-related assets acquired or created before 1 April 2019
D1.629D Corporate intangible regime—change of accounting policy
D1.629E Tax treatment of intangible debits and credits
D1.629F Corporate intangible regime and double tax relief
D1.629G Corporate intangible regime and corporate partnerships
D1.629H Corporate intangible regime—assets starting or ceasing to be within the regime
D1.630 Realisations of intangible assets by companies
D1.630A Part realisations of intangible assets
D1.635 Intangible rollover relief—qualifying conditions
D1.638 Intangible rollover relief—how the relief is given
D1.641 Intangible assets rollover relief—transitional provisions
D1.645 Corporate intangibles in groups—overview
D1.646 Transfers of intangible assets within a group
D1.647 Intangible assets—rollover relief and groups
D1.649 Intangible assets—degrouping charges
D1.650 Intangible assets—exemptions from the degrouping charge
D1.652 Intangible assets—reallocation of degrouping charge within group
D1.653 Intangible assets degrouping charge—recovery of tax
D1.654 Intangible assets—payments between group members for reliefs
D1.660 Intangible assets transferred with a business or trade—overview
D1.661 Intangible assets—company reconstruction involving transfer of business
D1.662 Intangible assets and cross border transfers
D1.663 Intangible assets and EU cross border transfers
D1.664 Intangible assets and EU cross border mergers
D1.665 ...

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